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application of customs regulation methods in the implementation of the overwhelming
majority of functions of state revenue bodies in the field of customs regulation of
foreign trade.
3. Customs regulation of foreign trade is a significant factor affecting the
development of foreign trade and the economy of Kazakhstan which is confirmed by
the data of a set of gravity models.
4. The mechanism of customs control of the customs value, based on the use of a
confidence interval for the formation of permissible limits of the customs value of
imported goods, will simplify the process of customs operations related to the control
of the customs value of goods based on a risk management system. Such a mechanism
is aimed at reducing corruption risks, reducing business transaction costs and ensuring
fair replenishment of the republican budget with customs duties and import taxes.
5. The use of clustering and discriminant analysis for the purposes of categorizing
persons performing customs operations into three risk groups of violation of customs
legislation will reduce the time of state revenue authorities to choose the object of
customs control of goods.
6. The approach to determining the financial stability of legal entities applying for
inclusion in the register of an authorized economic operator requires a revision of the
absolute and relative indicators of financial stability in force in the EAEU, considering
existing scoring models which will contribute to the development of the institution of
an authorized economic operator.
7. The implementation of the recommended strategic directions for the
development of customs regulation of foreign trade of Kazakhstan in the context of
sustainable development, the form of implementation of which is the proposed Strategic
Map with a multi-level system of indicators and measures, contributes to the

development of tools for customs regulation of foreign trade and affects the
achievement of sustainable development goals.
The practical and theoretical significance of the study consists in the possibility
of using the research in the activities of the State Revenue Committee of the Republic
of Kazakhstan of the Ministry of Finance of the Republic of Kazakhstan in the
development of norms and provisions of draft laws and other regulations related to the
sphere of customs regulation of foreign trade. The materials of the research can be used
as up-to-date information and conceptual conclusions on the subject of customs
regulation of foreign trade of the Republic of Kazakhstan in the conditions of Eurasian
integration.
In addition, the theoretical significance of the content of the study is determined
by its use in the preparation of undergraduates and doctoral students in the specialty
«Economics», «Public Policy».
Approbation of the practical results of the study. According to the research, 5
scientific papers were prepared: 1 – for publication in a journal indexed in the SCOPUS
database, 3 – published in journals recommended by the Committee for Quality
Assurance in Science and Higher Education of the Ministry of Science and Higher